In discussions with other audiophiles regarding CD vs. high resolution digital formats, one thing that comes up repeatedly is the fact that most folks have no means of making a valid comparison. Often, a high resolution version of a record is mastered at a different session, sometimes by a different engineer. At many format shootouts I've attended, I hear level differences, EQ differences, etc. that make a true comparison of the formats impossible. Astute listeners realize we are comparing different masterings.
In an effort to provide some help, I've put up some samples from the same album, same mastering session, etc. A number of folks I know, who use upsampling devices to play back their CDs, have found these useful in illuminating the pluses as well as minuses of their upconversion, as they can now compare the results with a true high res version.
The track is an extended sample from "Dragon Boats", the first track from Work of Art's "Lift" CD, which is the first release on my own label, Soundkeeper Recordings.
When comparing the two files as they are, be sure your system is not performing any sort of resampling of either one. (Some will by default, either upsample the 16/44 or downsample and dither the 24/96.)
The samples can be found here.